Hong Kong Ordinances

INLAND REVENUE ORDINANCE - SECT 80

Penalties for failure to make returns, making incorrect returns, etc.

PART XIV

PENALTIES AND OFFENCES

(1) Any person who without reasonable excuse-

   (a)  fails to comply with the requirements of a notice given to him under
        section 51(3), 51A(1), 52(1) or (2), or 64(2); or

   (b)  fails to attend in answer to a summons issued under section  64 (2) or
        68(6), or having attended fails to answer any questions put to him,
        being questions which, under section 64(2) or 68(6), as the case may
        be, may be put to him; or

   (c)  fails to comply with the requirements of section 5(2)(c), 51(6), (7)
        or (8), 51D(1), 52(4), (5), (6) or (7), or 76(3), (Amended 48 of 1995
        s. 11) shall be guilty of an offence: Penalty a fine at level 3, and
        the court may order the person convicted within a time specified in
        the order to do the act which he has failed to do. (Replaced 35 of
        1965 s. 40. Amended 26 of 1969 s. 37; 2 of 1971 s. 46; 43 of 1975 s.
        6; 8 of 1983 s. 19; L.N. 411 of 1984; 17 of 1989 s. 18; 56 of 1993 s.
        31; L.N. 338 of 1995)

(1A) Any person who without reasonable excuse fails to comply with the
requirements of section 51C shall be guilty of any offence: Penalty a fine at
level 6 and the court may order the person convicted within a time specified
in the order to do the act which he has failed to do. (Added 48 of 1995 s. 11)

(1AA) Without prejudice to the generality of the term "reasonable excuse" as
it is used in subsection (1) in relation to section 52(4), (5),

(6) or (7), where a person has failed to comply with the requirements of that
section in the case of an individual in respect of whom that person is treated
as the employer by virtue of the operation of section 9A, then it shall
constitute a defence in any proceedings under this section against that person
in respect of such failure if he shows that-

   (a)  he did not comply with those requirements because he relied upon a
        statement in writing-

        (i)    by that individual; and

        (ii)   in the form specified under subsection (1AC); and

   (b)  it was reasonable for him to rely upon that statement. (Added 54 of
        1995 s. 3)

(1AB) A person who knowingly or recklessly makes a statement of the kind
referred to in subsection (1AA)(a) which in a material respect is false or
misleading shall be guilty of an offence: Penalty a fine at level 3. (Added 54
of 1995 s. 3)

(1AC) The Commissioner may, by notice in the Gazette, specify a form for the
purposes of subsection (1AA)(a). (Added 54 of 1995 s. 3)

(1AD) For the avoidance of doubt, it is hereby declared that a form specified
under subsection (1AC) is not subsidiary legislation. (Added 54 of 1995 s. 3)

(2) Any person who without reasonable excuse-

   (a)  makes an incorrect return by omitting or understating anything in
        respect of which he is required by this Ordinance to make a return,
        either on his behalf or on behalf of another person or a partnership;

   (b)  makes an incorrect statement in connection with a claim for any
        deduction or allowance under this Ordinance;

   (c)  gives any incorrect information in relation to any matter or thing
        affecting his own liability to tax or the liability of any other
        person or of a partnership;

   (d)  fails to comply with the requirements of a notice given to him under
        section 51(1) or (2A); or

   (e)  fails to comply with section 51(2), shall be guilty of an offence:
        Penalty a fine at level 3 and a further fine of treble the amount of
        tax which has been undercharged in consequence of such incorrect
        return, statement or information, or would have been so undercharged
        if the return, statement or information had been accepted as correct,
        or which has been undercharged in consequence of the failure to comply
        with a notice under section 51(1) or (2A) or a failure to comply with
        section 51(2), or which would have been undercharged if such failure
        had not been detected. (Replaced 43 of 1975 s. 6. Amended L.N. 411 of
        1984; 43 of 1989 s. 27; L.N. 338 of 1995)

(2A) In the case of an offence under subsection (2)(d), the court may order
the person convicted to comply with the requirements of the notice given to
him under section 51(1) or (2A) within such time as may be specified in the
order. (Added 43 of 1975 s. 6. Amended 43 of 1989 s. 27)

(2B) Any person who does not comply with an order of the court under
subsection (1) or (2A) or under section 51(4B)(b) shall be guilty of an
offence: Penalty a fine at level 4. (Added 43 of 1975 s. 6. Amended L.N. 338
of 1995)

(2C) Any person who does not comply with an order of the court under
subsection (1A) shall be guilty of an offence: Penalty a fine at level 6.
(Added 48 of 1995 s. 11)

(3) No person shall be liable to any penalty under this section unless the
complaint concerning such offence was made in the year of  assessment in
respect of or during which the offence was committed or within 6 years after
the expiration thereof. (Amended 49 of 1956 s. 61)

(4) Any person who aids, abets or incites another person to commit an offence
under this section shall be deemed to have committed the same offence and to
be liable to the same penalty. (Added 49 of 1956 s. 61)

(5) The Commissioner may compound any offence under this section and may
before judgment stay or compound any proceedings thereunder. (Amended 49 of
1956 s. 61)